Cardinal polish manufactures a single product in one department and uses a process cost in system. At the start of September, there were 15,000 units in process that were 100% complete with respect to direct material and 50% complete with respect to conversion cost (labor and overhead). During the month, the company began production of 105,000 in units and ending work in process inventory consisted of 5000 units that were 100% complete with respect to material and 70% complete the respective conversion cost. Cost information beginning work cost added and process in September direct materials $4000 $76,500 Direct labor 200 88,800 Manufacturing overhead 300 99,070 Total $4,500 $264,450

What is the cost per equivalent unit? What is the cost of items completed?